Section 8(4) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(4)If a person fails to comply with the requirements of any notice issued under Sub-section (3), the assessing authority shall determine the purchase value of the [goods] [Substituted by Act 23 of 1996 w.e.f. 29-7-1996.] under the proviso to Clause (n) of Section 2 to the best of his judgment and assess the amount of tax due from him.
